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  • Expatriate Newsletter - Issue 27

Expatriate Newsletter - Issue 27

27 April 2017

The BDO Expatriate Newsletter provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This newsletter brings together individual country updates over recent months. As you will appreciate, the wealth of changes across multiple jurisdictions is significant so to provide easily digestible information we have kept it to the key developments that are likely to affect your business and international assignees.


  • CANADA: The impact of global mobility on permanent establishment status - responding to the OECD’s Base Erosion and Profit Shifting Action Plan / Federal budget report
  • GERMANY: Social security for workers in the United Kingdom
  • IRELAND: Clampdown on offshore assets
  • THE NETHERLANDS: Mortgage interest relating to a home outside the Netherlands
  • SINGAPORE: Singapore and Ghana sign double tax treaty
  • SWITZERLAND: Tax deductibility of commuting costs - new rules introduced
  • UNITED KINGDOM: New notification requirements for Country-by-Country Reporting (CbCR) / Share plan reporting 2016/17 – 6 July 2017 deadline